Specifika účetnictví, hospodaření a financování zoologické zahrady – příspěvkové organizace

Abstract

The objective of the thesis is to present and clarify the specifics, the management and the funding of a zoological garden. The topic is elaborated using a selected zoological garden – i.e. the ZOO PARK in Vyškov. The thesis focuses on the specific features of the accounting procedures applied by the zoological garden as an allowance organization, with emphasis on procedures involving the accounting and reporting of animals. The management and funding of the ZOO PARK in Vyškov are analysed in detail, namely with the aid of horizontal and vertical analyses of the financial reports of the organization for the years 2010 and 2011. The final part includes proposals and recommendations for the ZOO PARK in Vyškov.